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Warwick Company has the following transactions for the month of September: Purchased materials on account for USD 220 384. Materials requisitioned for USD 91 562.

Warwick Company has the following transactions for the month of September:

Purchased materials on account for USD 220 384. Materials requisitioned for USD 91 562. Direct labor for the month was incurred but not yet paid of USD 69 000.

Actual overhead for the month was USD 41 000. It has not been paid yet. Charge to various payables. Overhead is applied to production at the rate of 65% of direct labor. Jobs totaling USD 42 500 were transferred from Work-in-Process to Finished Goods. Jobs costing USD 23 000 were sold.

Balances at the beginning of the month were:

Materials 22 760

Work-in-Process 0

Finished Goods 10 040

What is the journal entry to record applied overhead for the month

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